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Senate Bill S4528

2023-2024 Legislative Session

Exempts at home COVID-19 test kits from sales and compensating use taxes

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Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

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2023-S4528 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1101 & 1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S8154

2023-S4528 (ACTIVE) - Summary

Exempts at home COVID-19 test kits from sales and compensating use taxes.

2023-S4528 (ACTIVE) - Sponsor Memo

2023-S4528 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4528
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 9, 2023
                                ___________
 
 Introduced  by Sen. HARCKHAM -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to exempting at  home  COVID-19
   test kits from sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (b) of section 1101 of the tax law  is  amended
 by adding a new paragraph 39 to read as follows:
   (39)  AT  HOME  COVID-19 TEST KITS. COVID-19 TEST KITS AVAILABLE OVER-
 THE-COUNTER AND DESIGNED TO BE SELF-ADMINISTERED.
   § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
 adding a new paragraph 47 to read as follows:
   (47) AT HOME COVID-19 TEST KITS AS DEFINED IN PARAGRAPH THIRTY-NINE OF
 SUBDIVISION (B) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE.
   §  3. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, beginning at least thirty days after the date this act  shall  have
 become a law and shall apply to sales made on or after such date.
 

 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09292-01-3

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